The membership fees paid to trade unions – itemized deduction from the personal income tax base

The taxpayer is entitled to reduce his tax base by the amount of membership fees paid to trade unions in the tax period. According to its statute, this organization defends the economic and social interests of the employees.

The taxpayer is entitled to deduct the amount up to 1,5 % from his employment income. The income taxed by withholding tax is not included. The maximum reduction of the tax base can be in the amount of 3 000 CZK annually.

The trade union has to provide the taxpayer with a confirmation of the payment and this has to be enclosed to the income tax return form.